{
  "urn": "urn:us-la:rs:33:2803",
  "title_number": "33",
  "section_number": "2803",
  "citation": "R.S. 33:2803",
  "heading": "Maximum parish property tax",
  "text": "Parishes (except the Parish of Orleans), through their governing authorities, may levy annual taxes not to exceed, in any one year, four mills on the dollar of the assessed valuation of taxable property within their respective territorial limits, to defray the expenses of parish government, and for general parochial purposes, strictly public in their nature.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "33",
      "name": "CITIES, TOWNS, AND VILLAGES"
    },
    {
      "level": "chapter",
      "number": "6",
      "name": "TAXATION AND FISCAL AFFAIRS"
    },
    {
      "level": "part",
      "number": "II",
      "name": "LEVY AND COLLECTION OF TAXES"
    },
    {
      "level": "subpart",
      "number": "B",
      "name": "TAX RATE"
    }
  ],
  "breadcrumb": "Title 33 › Chapter 6 › Part II › Subpart B",
  "acts_citations": [],
  "acts_citations_raw": null,
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=90039",
  "website_law_id": 90039,
  "scrape_timestamp": "2026-05-22T22:46:19Z",
  "source_html_hash": "sha256:beadcd464379f03b50aa58e2d4131e0ac0c8d24ed9c4cbe0f24de295424a4a9c",
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}